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Merrill Vs. Fahs

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  • US Supreme Court
  • Mar 05, 1945

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33 entries 1 linked 32 unlinked
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  1. Estate of Sanford Vs. Commissioner US Supreme Court · Nov 06, 1939
  2. U.S. 308 (1945) U.S. Supreme Court Merrill v. Fahs
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  3. U.S. 308 (1945) Merrill v. Fahs
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  4. S. 309 MR. JUSTICE FRANKFURTER delivered the opinion of the Court. This is a companion case to Commissioner v. Wemyss
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  5. future and marital tranquillity. That such an antenuptial agreement is enforceable in Florida is not disputed, North v. Ringling
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  6. Smith v. Hines
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  7. Henderson v. Usher
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  8. for the Fifth Circuit, one judge dissenting. 142 F.2d 651. We granted certiorari in connection with Commissioner v. Wemyss
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  9. Humes v. United
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  10. U. S. 494 . We shall go at once to the main issue. The guiding light is what was said in Estate of Sanford v. Commissioner
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  11. included relinquishment of dower rights. Ferguson v. Dickson
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  12. F. 961, and see McCaughn v. Carver
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  13. Stubblefield v. United
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  14. in order to narrow the scope of tax exemptions. See Taft v. Commissioner
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  15. of dower and other marital rights Page 324 U. S. 313 with respect to the estate tax. Commissioner v. Bristol
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  16. Sheets v. Commissioner
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  17. the same reading. Correlation of the gift tax and the estate tax still requires legislative intervention. Commissioner v. Prouty
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  18. Here, strong reasons urge identical construction. To hold otherwise would encourage tax avoidance. Commissioner v. Bristol
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  19. There is thus every reason in this case to construe the provisions of both taxes harmoniously. Estate of Sanford v. Commissioner
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  20. to the Treasury a strange use of English. MR. JUSTICE REED, dissenting. This case differs from Commissioner v. Wemyss
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  21. s estate Page 324 U. S. 315 received practical advantages of value in excess of the cost paid. See Henderson v. Usher
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  22. Ferguson v. Dickson
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  23. McCaughn v. Carver
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  24. Bristol v. Commissioner
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  25. Jones v. Commissioner
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  26. Wemyss v. Commissioner
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  27. U.S. Supreme Court Merrill v. Fahs
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  28. Commissioner v. Wemyss
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  29. North v. Ringling
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  30. See Taft v. Commissioner
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  31. Commissioner v. Bristol
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  32. Commissioner v. Prouty
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  33. See Henderson v. Usher
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